-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, CTNBILc0ND8I2oZJ8waZEXTLMu6XoFRHDoPpw65RPxAPwzJHeyGYE10fTbxbHWiz 14eb1CPokNDC+p3cbEZXEA== 0001179022-05-000162.txt : 20060926 0001179022-05-000162.hdr.sgml : 20060926 20051103170729 ACCESSION NUMBER: 0001179022-05-000162 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20051103 FILER: COMPANY DATA: COMPANY CONFORMED NAME: GENTIVA HEALTH SERVICES INC CENTRAL INDEX KEY: 0001096142 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-HOME HEALTH CARE SERVICES [8082] IRS NUMBER: 364335801 STATE OF INCORPORATION: DE FISCAL YEAR END: 0101 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3 HUNTINGTON QUADRANGLE 2S CITY: MELVILLE STATE: NY ZIP: 11747-8943 BUSINESS PHONE: 6315017000 MAIL ADDRESS: STREET 1: 3 HUNTINGTON QUADRANGLE 2S CITY: MELVILLE STATE: NY ZIP: 11747-8943 FORMER COMPANY: FORMER CONFORMED NAME: OLSTEN HEALTH SERVICES HOLDING CORP DATE OF NAME CHANGE: 19991001 CORRESP 1 filename1.htm correspondence

McKenna Long & Aldridge LLP
303 Peachtree Street, Suite 5300
Atlanta, Georgia 30308

November 3, 2005

Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC  20549
Attention:          Jim Rosenberg
                        Lisa Vanjoske
                        Tabatha Akins

Re:       SEC Comment Letter dated October 21, 2005
Registrant:  Gentiva Health Services, Inc.
Form 10-K for the Fiscal Year Ended January 2, 2005
Forms 10-Q for Fiscal Quarters Ended April 3, 2005 and July 3, 2005
File No. 001-15669

Ladies and Gentlemen:

This is to confirm our telephone conversation of October 26, 2005 concerning the above-referenced Comment Letter.  We expect to be able to file the Registrant's responses not later than the close of business on November 9, 2005.

If you have any questions, please contact me.

Very truly yours,

/s/ Thomas Wardell

Thomas Wardell

TW:lar

cc: Mr. John R. Potapchuk
Mr. Stephen B. Paige

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